Agencies
Services
Use Tax Rates
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Tax Types
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Tax Rates
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| Aircraft Use Tax (non-retailer purchased from non-retailer) | The rate is 6.25% of the purchase price or fair market value, whichever is greater. If you acquire the aircraft by purchase from a person or business that is not in the business of selling aircraft at retail, you must pay tax on the aircraft’s purchase price. If the aircraft’s purchase price is less than the fair market value, you must pay tax on the aircraft’s fair market value on the date acquired or the date brought into Illinois, whichever is later. If you acquire a share of an aircraft, tax is based on the purchase price or fair market value of the share acquired. There is no provision for a trade-in allowance under Aircraft Use Tax. The tax due is based on the fair market value of the aircraft or share of the aircraft. If you acquire the aircraft by gift, donation or transfer, you must pay tax on the aircraft’s fair market value on the date acquired or the date brought into Illinois, whichever is later. If you acquired and used the aircraft outside Illinois before you brought it into Illinois, you will receive a credit for tax properly due and paid to another state. |
| Private Party Vehicle Use Tax (RUT-50) (non-retailer purchased from non-retailer) |
The rate is determined by either the purchase price or fair market value of the motor vehicle. Fair market value is used when there is no stated price (e.g., the motor vehicle is a gift). If the vehicle is less than $15,000, the tax is based on the age of the vehicle. Use Table A. If the vehicle purchase price is $15,000 or more, the tax is based on the purchase price. Use Table B. In addition, there is a flat rate of $25 for purchases of motorcycles and all-terrain vehicles (ATV’s), and $15 for purchases from certain family members, gifts to beneficiaries (not surviving spouses), and transfers in a business reorganization if the beneficial ownership has not changed. See the Private Vehicle Use Tax Chart for more information. See RUT-6, Form RUT-50 Reference Guide, to determine whether your purchase or transfer is subject to a local private party vehicle use tax administered by the Department on behalf of certain municipalities and counties. |
| Use Tax | Use Tax rates are 6.25% of the purchase price of general merchandise and 1% of the purchase price of qualifying food, drugs, and medical appliances. You are allowed credit for sales taxes paid to another state; however, if you pay tax to another state at less than the Illinois rates, you must pay Illinois the difference. |
| Vehicle Use Tax (RUT-25 and RUT-25-LSE) |
Click here to look up the Vehicle Use Tax rate based on location |
| Watercraft Use Tax (non-retailer purchased from non-retailer) |
6.25 percent of the purchase price or fair market value, whichever is greater If you acquire the watercraft by purchase from a person or business that is not in the business of selling watercraft at retail, you must pay tax on the watercraft’s purchase price. If the watercraft’s purchase price is less than the fair market value, you must pay tax on the watercraft’s fair market value on the date acquired or the date brought into Illinois, whichever is later. If you acquire a share of a watercraft, tax is based on the purchase price or fair market value of the share acquired. There is no provision for a trade-in allowance under Watercraft Use Tax. The tax due is based on the fair market value of the watercraft or share of the watercraft. If you acquire the watercraft by gift, donation or transfer, you must pay tax on the watercraft’s fair market value on the date acquired or the date brought into Illinois, whichever is later. If you acquired and used the watercraft outside Illinois before you brought it into Illinois, you will receive a credit for tax properly due and paid to another state. |